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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0720

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0720 Sulphur used in drying and curing fruit is regarded as used by manufacturer, not as incorporated and resold. 9/13/51.